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Debt Collection Management: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Refined position High confidence 25 rulings · 2014–2024

Current position

The acquisition and collection of credit portfolios does not constitute a taxable event for IVA (Value Added Tax), as the assignment of credits is an exempt operation. Therefore, those performing this activity do not hold the status of entrepreneur or professional. Consequently, there is no right to deduct the IVA quotas incurred for the debt collection services received.

The DGT's position on debt collection management is heterogeneous depending on the scope. Regarding IRPF (Personal Income Tax), the period for deducting doubtful debts has been nuanced, moving from six months (V2281-14) to three months for the 2020 and 2021 tax years (V0824-21). In terms of IVA, the thesis is maintained that these activities are services subject to the tax, excluding the exemption for insurance mediation (V3183-21).

Turning points

  1. V0824-21

    Reduces the period for deducting doubtful debts in real estate capital income to three months from the first collection management for the 2020 and 2021 tax years.

  2. V3183-21

    Clarifies that debt collection services are support or 'back office' activities and do not qualify as insurance mediation, and are therefore subject to IVA.

Analysis based on 25 of 25 rulings with a stated position. Updated 24 September 2026.

Rulings on this topic

24
V2769-19 9 Oct 2019

Unpaid rental income may be deducted as bad debt if certain requirements are met

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del capital inmobiliariosaldos de dudoso cobrorendimientos íntegrosgestión de cobroperiodo impositivo LIRPF — Ley 35/2006 del IRPF art. 14.1LIRPF — Ley 35/2006 del IRPF art. 23.1
Affects CompanyExpat · Non-residentIndividual
V2678-19 1 Oct 2019

Electronic payment gateway management services are subject to VAT

SG de Impuestos sobre el Consumo
gestión de cobropasarela de cobrosexenciónsujecióncomercio electrónico LIVA — Ley 37/1992 del IVA art. 20.Uno.18.hLIVA — Ley 37/1992 del IVA art. 69.Uno.1º
Affects CompanyExpat · Non-residentIndividual
V0455-19 1 Mar 2019

IVA due upon distribution of private copying compensation

SG de Impuestos sobre el Consumo
devengocompensación equitativa por copia privadagestión de cobropagos anticipadosprestación de servicios LIVA — Ley 37/1992 del IVA art. 75.1.2ºLIVA — Ley 37/1992 del IVA art. 75.2
Affects CompanyExpat · Non-residentIndividual
V0056-19 4 Jan 2019

IVA due upon distribution of private copying compensation

SG de Impuestos sobre el Consumo
compensación equitativa por copia privadadevengogestión de cobrobase imponiblereparto de la compensación LIVA — Ley 37/1992 del IVA art. 20.Uno.18ºLIVA — Ley 37/1992 del IVA art. 69.Uno.1º
Affects CompanyExpat · Non-residentIndividual

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